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Accounting as a vehicle to socialise the risk of global warming: a dialectical theorisation of the sustainability discourse.
Kala Saravanamuthu,
University of New England Australia
ABSTRACT. Scientists are busy formulating strategies in response to public concerns about global warming and extreme weather conditions. They include effective communication of the uncertainties associated with environmental degradation because inappropriate accountability mechanisms could result in defensive reactions, which could perpetuate the business-as-usual mindset and undermine the original purpose of reducing the threat of global warming. Appropriately constructed accounts could facilitate reflective communicative action: here Beck's risk society, Luhmann's sociological theory of risk and Gandhi's tried-and-tested communicative action are used to construct an accountability mechanism that dialectically engages with these uncertainties and ambiguities. Hence, risk-based accountability becomes a community-driven discourse of understanding the meaning/s and implications of sustainability. This method draws on experiences of S.Australian horticulturalists to improve TBL accountability
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